9.7.1 Groups of Companies, within the meaning of article 42 of the Commercial Code (including in the case of credit institutions and insurance companies)

When the declarant is the dominant entity of a group of companies within the meaning of article 42 of the Commercial Code, it must record in code [00987] the net amount of the turnover referring to the set of entities belonging to the group. If the tax period to which the turnover refers is less than the calendar year, the amount will be increased to the year.

The obligation under this heading also extends to credit institutions and insurance institutions in accordance with the accounting consolidation standards that apply to them in each case.

In this section, the declarant must state the tax identification number (NIF) of all the entities that are part of the commercial group (or equivalent to the NIF of the country of residence, if it does not have a NIF in Spain), except that of the parent company. or declarant.